https://www.taxtmi.com/caselaws?id=360772 Area-based exemption under Notification No. 50/2003-CX was treated as available where the manufacturer gave written intimation before first clearance and the intimation reached the Range Office within the prescribed time. The Tribunal held that this satisfied the notification's filing requirement, even though the declaration was received later in the Divisional Office. Delayed internal receipt in the divisional formation did not defeat compliance once timely communication had reached the field office designated by the notification. On that basis, the exemption was held admissible and the Revenue's appeal was dismissed. en-us Wed, 13 Dec 2017 00:00:00 +0530 Wed, 23 May 2018 07:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360772 Area-based exemption under Notification No. 50/2003-CX was treated as available where the manufacturer gave written intimation before first clearance and the intimation reached the Range Office within the prescribed time. The Tribunal held that this satisfied the notification's filing requirement, even though the declaration was received later in the Divisional Office. Delayed internal receipt in the divisional formation did not defeat compliance once timely communication had reached the field office designated by the notification. On that basis, the exemption was held admissible and the Revenue's appeal was dismissed. Case-Laws Central Excise Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360772